{"data":{"id":"us-nc/n.c.-gen.-stat.-105-278.8","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-278.8","heading":"Real and personal property used for charitable hospital purposes.","body":"(a)\tReal and personal property held for or owned by a hospital organized and operated as a nonstock, nonprofit, charitable institution (without profit to members or their successors) shall be exempted from taxation if actually and exclusively used for charitable hospital purposes.\n(b)\tNotwithstanding the exclusive-use requirements of subsection (a), above, if part of a property that otherwise meets that subsection's requirements is used for a purpose that would require exemption under that subsection if the entire property were so used, the valuation of the part so used shall be exempted from taxation.\n(c)\tWithin the meaning of this section, a charitable hospital purpose is a hospital purpose that has humane and philanthropic objectives; it is a hospital activity that benefits humanity or a significant rather than limited segment of the community without expectation of pecuniary profit or reward. However, the fact that a qualifying hospital charges patients who are able to pay for services rendered does not defeat the exemption granted by this section. (1973, c. 695, s. 4.)","path":["","SUBCHAPTER II. LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY.","Article 12. Property Subject to Taxation."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-278.8.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"edb2a5b69d3ad534d952b1b078d2ede290d134abe47749c11a532051c0264b47","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-278.7","next":"us-nc/n.c.-gen.-stat.-105-278.9"},"notice":"GroundRules: Original legal text. Not legal advice."}